Decree No. 269 / 2022 Coll.
Decree amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
Valid
Order
Effective from 01.01.2023
269
DECLARATION
of 6 September 2022
amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
According to Section 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 Coll., ("the Act ') for the implementation of Sections 4 (8) and 24 (5) of the Act:
Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, as amended by Decree No. 435 / 2010 Coll., Decree No. 403 / 2011 Coll., Decree No. 436 / 2011 Coll., Decree No. 460 / 2012 Coll., Decree No. 473 / 2013 Coll., Decree No. 301 / 2014 Coll., Decree No. 369 / 2015 Coll., Decree No. 273 / 2017 Coll., Decree No. 397 / 2017 Coll., and Decree No. 310 / 2020 Coll., are amended as follows:
1. In Article 2, the words "Regional Councils of Cohesion3) 'are deleted.
footnote 3 is deleted.
2. in Articles 4 (1) (b) and 5 (1) (b), the words "communal and regional councils of cohesion regions" shall be replaced by the words "and communal volumes."
3. In Article 22 (4) (b), the words', established by their contribution organisations and regional councils of the cohesion regions' are replaced by 'and established by them'.
4. In Article 32 (5) (c), the words "and regional cohesion councils' are deleted.
5. in Article 35 (b) and Article 40 (b), the words', the organisations set up by them and, for the regional councils of the cohesion regions' shall be replaced by 'and the organisations set up by them';
6. In Annex No 1, in the title of the binding model of the Balance sheet "TERRITORIAL COMPETENT ENTITIES, BODIES, REGIONAL BODIES OF COHESION REGIONS ', the words", BODIES OF PERSONS, REGIONAL BODIES OF COHESION REGIONS' are replaced by the words "AND BODIES '.
7. In Annex 2, in the title of the binding template, the statement of profit and loss "TERRITORIAL COMPETENT ENTITIES, BODIES, REGIONAL BODIES OF COHESION REGIONS 'is replaced by the words", BODIES OF CIRCUMSTANCES';
8. In Annex 5, in the title of the binding template, the words "Other funds of the territorial self-governing bodies, BODIES, REGIONAL BODIES OF THE COHESION REGIONS 'are replaced by the words" THE BODIES OF THE COHESION REGIONS'.
Efficacy
This Decree shall take effect on 1 January 2023.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 269 / 2022 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.09.2022 |
|---|---|
| Effective from | 01.01.2023 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Finance
Accounting
The regulation text is for informational purposes only.
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